Effects of Budgetary Control and Justice Perceptions on the Relationship between Budgetary Participation and Performance

Journal of Global Strategic Management, 1(2):82-94

16 Pages Posted: 24 Jul 2012

See all articles by Rahmi Yucel

Rahmi Yucel

affiliation not provided to SSRN

Mehmet GÜNLÜK

MUGLA SITKI KOCMAN UNIVERSITY

Date Written: 2007

Abstract

This study was based on the data collected through surveys conducted with 256 managers in companies in Kazakhstan, Kyrgyzstan, and Uzbekistan. The findings revealed that budgetary participation and procedural justice perception affected performance positively. In addition, performance was affected negatively in environments where rigid budgetary control was practiced, in which case budgetary participation was important compared to flexible budgetary participation environments. The effect of procedural justice perception on the relation between budgetary participation and performance, on the other hand, was negative. Managers considered budgetary participation more important in environments where justice was perceived as high compared to environments where justice perception was low, which decreases the effect of participation on performance. Therefore BP and PJ are intermediary variables.

Suggested Citation

Yucel, Rahmi and GÜNLÜK, Mehmet, Effects of Budgetary Control and Justice Perceptions on the Relationship between Budgetary Participation and Performance (2007). Journal of Global Strategic Management, 1(2):82-94, Available at SSRN: https://ssrn.com/abstract=2115422

Rahmi Yucel (Contact Author)

affiliation not provided to SSRN ( email )

Mehmet GÜNLÜK

MUGLA SITKI KOCMAN UNIVERSITY ( email )

Milas Vocational School
Becin Mah. Universite Cad. No:35
Milas, MUGLA 48200
Turkey
+90 252 211 5616 (Phone)

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